Tariff item · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8409 99 13Piston rings

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Parts suitable for use solely or principally with the engines of heading 8407 or 8408

Customs duty: 7.5%; Notified, 45/2025-Customs
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 1.3% to 5.2%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), rate notified under 45/2025-Customs	7.5%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

BCD is the rate notified under 45/2025-Customs (S.No. 250); the tariff's statutory rate is 15%.

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Korea CEPA	5%	South Korea
SAFTA	5%	Sri Lanka

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 250), 7.5%, not the statutory 15%: an exemption notification lets customs charge the lower.
Table I of 45/2025-Customs also has 19 entries that cover this code for named goods or on a condition (for example S.No. 174: Nil, condition 3). They lower the duty only if the importer meets the condition, so they are not in the totals.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 18%, or 5% for some goods.
Until 21 September 2025 28%, or 5%, 12% or 18% for some goods.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 396	Parts suitable for use solely or principally with the engines of heading 8407 or 8408	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437	Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479	Disposable sterilized dialyzer or micro barrier of artificial kidney	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 386	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP	18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473	E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%, 12%, 18% or 28%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% or 18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8409	Parts suitable for use solely or principally with the engines of heading 8407 or 8408	—	—
840901	Common Rail Injector	4.5%	Rs. 90.5 per Piece
840902	Armature Plate for Common Rail Injector	5.6%	Rs. 4.7 per Piece
840903	Armature Guide for Common Rail Injector	4.8%	Rs. 3.8 per Piece
840999	Others	1.5%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.9% of the FOB value, capped at Rs. 1.2 per kg, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.1% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8409 99, and China's below.

China: the same goods (8409 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 1 expired under 8409 99. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8409.99.10.00	Other parts for marine engines其他船舶发动机专用零件	3.3%APTA rate, with an APTA certificate of origin	5%	13%	13%	None
8409.99.20.00	Other parts solely for locomotive engines其他机车发动机专用零件	1.3%APTA rate, with an APTA certificate of origin	2%	13%	13%	None
8409.99.91.00	Other parts for engines of an output ≥ 132.39 kW其他功率≥132.39kw发动机的专用零件	1.3%APTA rate, with an APTA certificate of origin	2%	13%	13%	None
8409.99.99.10	Electronically controlled diesel injection devices and parts thereof电控柴油喷射装置及其零件	5%China's provisional rate, lower than MFN	8%	13%	13%	None
8409.99.99.90	Other parts solely for engines其他发动机的专用零件	5.2%APTA rate, with an APTA certificate of origin	8%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

8409.99.10Parts for marine diesel engines

8409.99.10.00Other parts for marine engines其他船舶发动机专用零件

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 11%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
3.Type of engine (compression-ignition)适用发动机的类型(压燃式)
4.Engine output发动机输出功率
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Part number零件号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.3%

RCEP rates

Australia: 2.5%
Brunei: 2.5%
Cambodia: 2.5%
South Korea: 2.5%
Laos: 2.5%
Malaysia: 2.5%
New Zealand: 3%
Singapore: 2.5%
Thailand: 2.5%
Vietnam: 2.5%
Japan: 3.4%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8409991000999Other parts for marine engines其他船舶发动机专用零件

8409.99.20Parts of compression-ignition engines for locomotives

8409.99.20.00Other parts solely for locomotive engines其他机车发动机专用零件

Unit: kg
MFN import duty: 2%
Provisional import duty: None
General import duty: 11%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
3.Type of engine (compression-ignition)适用发动机的类型(压燃式)
4.Engine output发动机输出功率
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Part number零件号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 1.3%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 1.1%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8409992000101Other parts of locomotive engines (other vehicle parts)其他机车发动机专用零件(其他车辆零部件)
8409992000102Other parts solely for locomotive engines (other power equipment and parts thereof)其他机车发动机专用零件(其它动力设备及其零部件)

8409.99.91Parts for diesel engines of P≥132.39kw (180hp)

8409.99.91.00Other parts for engines of an output ≥ 132.39 kW其他功率≥132.39kw发动机的专用零件

132.39 kW = 180 HP132.39kw=180马力

Unit: kg
MFN import duty: 2%
Provisional import duty: None
General import duty: 11%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
3.Type of engine (compression-ignition)适用发动机的类型(压燃式)
4.Engine output发动机输出功率
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Part number零件号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 1.3%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 1%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 1.1%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8409999100101Other parts solely or principally for engines of a power ≥ 132.39kW (132.39kW = 180 HP) (other vehicle parts)其他功率≥132.39kw发动机的专用零件(132.39kw=180马力)(其他车辆零部件)
8409999100102Other parts solely for engines of power ≥ 132.39kw (132.39kw=180hp) (other power equipment and parts thereof)其他功率≥132.39kw发动机的专用零件(132.39kw=180马力)(其它动力设备及其零部件)

8409.99.99Parts of other compression-ignition engines

8409.99.99.10Electronically controlled diesel injection devices and parts thereof电控柴油喷射装置及其零件

For other engines of heading 8408指品目8408所列的其他发动机用

Unit: kg
MFN import duty: 8%
Provisional import duty: 5%
General import duty: 35%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
3.Type of engine (compression-ignition)适用发动机的类型(压燃式)
4.Engine output发动机输出功率
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Part number零件号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 5.6%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 6.3%
Brunei: 5.6%
Cambodia: 5.6%
South Korea: 5.6%
Laos: 5.6%
Malaysia: 5.6%
New Zealand: 6.7%
Singapore: 5.6%
Thailand: 5.6%
Vietnam: 5.6%
Japan: 5.8%
Indonesia: 5.6%
Philippines: 5.6%
Myanmar: 5.6%

CIQ codes

8409999910101Electronic diesel injection devices & parts thereof (for other engines of heading 84.08) (other vehicle parts)电控柴油喷射装置及其零件(指品目8408所列的其他发动机用)(其他车辆零部件)
8409999910102Electronic control diesel injection devices and parts thereof (for other engines of heading 8408) (other power equipment and parts thereof)电控柴油喷射装置及其零件(指品目8408所列的其他发动机用)(其它动力设备及其零部件)

8409.99.99.90Other parts solely for engines其他发动机的专用零件

Other engines of heading 8407 or 8408指品目8407或8408所列的其他发动机

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
3.Type of engine (compression-ignition)适用发动机的类型(压燃式)
4.Engine output发动机输出功率
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Part number零件号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 5.6%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 6.3%
Brunei: 5.6%
Cambodia: 5.6%
South Korea: 5.6%
Laos: 5.6%
Malaysia: 5.6%
New Zealand: 6.7%
Singapore: 5.6%
Thailand: 5.6%
Vietnam: 5.6%
Japan: 5.8%
Indonesia: 5.6%
Philippines: 5.6%
Myanmar: 5.6%

CIQ codes

8409999990101Parts for other engines (of heading 84.07 or 84.08) (other vehicle parts)其他发动机的专用零件(指品目8407或8408所列的其他发动机)(其他车辆零部件)
8409999990102Parts solely for other engines (of heading 8407 or 8408) (other power equipment and parts thereof)其他发动机的专用零件(指品目8407或8408所列的其他发动机)(其它动力设备及其零部件)

8409.99.99.01Electronic diesel injection devices (for other engines of heading 8408)电控柴油喷射装置(指品目8408所列的其他发动机用 )Expired

For other engines of heading 8408指品目8408所列的其他发动机用

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 5.2%
Chile: 0%
Pakistan: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.4%
Georgia: 0%
Mauritius: 0%

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8409 99 12Pistons One level up8409 99Other Next8409 99 14Piston assemblies

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.